26 CFR · Internal Revenue
§ 31.3401(a)(14)-1 — Group-term life insurance.
26 CFR § 31.3401(a)(14)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3401(a)(14)-1 (Group-term life insurance.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3401(a)(14)-1 (2026).
Text
§ 31.3401(a)(14)-1 Group-term life insurance.
(a)The cost of group-term life insurance on the life of an employee is excepted from wages, and hence is not subject to withholding. For provisions relating generally to such remuneration, and for reporting requirements with respect to such remuneration, see sections 79 and 6052, respectively, and the regulations thereunder in Part 1 of this chapter (Income Tax Regulations).
(b)The cost of group-term life insurance on the life of an employee's spouse or children is not subject to withholding if it is excludable from the employee's gross income because it is merely incidental. See paragraph (d)(2)(ii)(b) of § 1.61-2 in Part 1 of this chapter (Income Tax Regulations).
[T.D. 7493, 42 FR 33730, July 1, 1977]
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Related
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11
§ 31.3401(a)(9)-1
Remuneration for services performed by a minister of a church or a member of a religious order.§ 31.3401(a)(10)-1
Remuneration for services in delivery or distribution of newspapers, shopping news, or magazines.§ 31.3401(a)(11)-1
Remuneration other than in cash for service not in the course of employer's trade or business.§ 31.3401(a)(12)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.§ 31.3401(a)(13)-1
Remuneration for services performed by Peace Corps volunteers.§ 31.3401(a)(14)-1
Group-term life insurance.§ 31.3401(a)(15)-1
Moving expenses.§ 31.3401(a)(16)-1
Tips.§ 31.3401(a)(17)-1
Remuneration for services performed on a boat engaged in catching fish.§ 31.3401(a)(18)-1
Payments or benefits under a qualified educational assistance program.§ 31.3401(a)(19)-1
Reimbursements under a self-insured medical reimbursement plan.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3401(a)(14)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3401(a)(14)-1.